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Finance Act 2012

Part 2: Establishing dishonest conduct

13.Paragraph 4 applies if HMRC determine that a person has engaged in dishonest conduct.

14.Sub-paragraph (2) and (3) provide that an authorised HMRC officer may notify the person of that determination, stating the grounds (a conduct notice).

15.Sub-paragraph (4) sets out the implications of a conduct notice by reference to later paragraphs of the Schedule (tribunal authorisation of a file access notice and a penalty for dishonest conduct).

16.Paragraph 5 provides a right of appeal for the tax agent against HMRC’s determination of dishonest conduct, setting out the procedure and what the tribunal may do.

17.Paragraph 6 provides for a criminal offence if a person disposes of a material document which could otherwise be sought under a file access notice.

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